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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201010001 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010
201010001 1361.05-00 Qualified Subchapter S Subsidiary 03/12/2010
201009018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/05/2010
201009017 408.03-00 Rollover Contributions 03/05/2010
201009016 408.03-00 Rollover Contributions 03/05/2010
201009015 501.36-00 Business Activities 03/05/2010
201009015 501.33-00 Private v. Public Interest Served 03/05/2010
201009015 501.03-08 Educational Organizations 03/05/2010
201009014 4945.04-04 Grants to Individuals 03/05/2010
201009013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/05/2010
201009012 9114.03-06 Canada 03/05/2010
201009011 7701.00-00 Definitions 03/05/2010
201009011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009010 7701.00-00 Definitions 03/05/2010
201009010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009009 7701.00-00 Definitions 03/05/2010
201009009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009008 7701.00-00 Definitions 03/05/2010
201009008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009007 7701.00-00 Definitions 03/05/2010
201009007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009006 7701.00-00 Definitions 03/05/2010
201009006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009005 7701.00-00 Definitions 03/05/2010
201009005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010